Finn v. Commissioner
United States Tax Court
H and W were divorced in 1977. In 1981, both claimed dependency deductions for their two children, who were in the custody of W. In that year, H furnished over $1,200 in support of each child. Held, W failed to prove that she provided more support for the children than did H; therefore H, not W, is entitled to claim the dependency deductions. Sec. 152(a)(2)(B), I.R.C. 1954.
1Opinion of the Court
JOHN GERARD FINN AND BELINDA JO FINN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ANNA V. FINN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Finn v. Commissioner
Docket Nos. 12940-84, 14596-84.
United States Tax Court
T.C. Memo 1986-332; 1986 Tax Ct. Memo LEXIS 273; 51 T.C.M. (CCH) 1654; T.C.M. (RIA) 86332;
July 31, 1986.
H and W were divorced in 1977. In 1981, both claimed dependency deductions for their two children, who were in the custody of W. In that year, H furnished over $1,200 in support of each child. Held, W failed to prove that she provided more support…
2Cases cited6 opinions
- Vance v. CommissionerUnited States Tax Court · 1961
- Labay v. CommissionerUnited States Tax Court · 1970
- Allen F. Labay and Genevieve M. Labay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Blarek v. CommissionerUnited States Tax Court · 1955
- McKay v. CommissionerUnited States Tax Court · 1960
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